Tax in favor of a unified register of VAT refund
with two registers on VAT refunds is very inefficient. Moreover, not all taxpayers understand that the difference in compensation between the registers does not exist. This was stated by the Director of the Department DFS in taxes and fees from legal entities V. Lishenko.
According to him, in both registries as of 10 August there were more than 18 thousand applications for a total amount of UAH 51.2 billion. In register No. 1 is about 6 thousand claims worth UAH 25.8 billion in the registry-number 2 – another 12 thousand applications for the amount of UAH 25,4 billion.
the Taxpayer himself determines which register will be referred his statement according to established criteria. Automated system checks the compliance to the criteria reported by the payer. If the software verification is that the taxpayer does not meet the criteria, he receives such notice and on the second registry.
However, the VAT refund is made in chronological order and does not depend on the numbers of the register, is included in the statement.
With two registers to work inconvenient, therefore, the tax authorities in favour of their amalgamation. Sometimes there are situations when the taxpayer submits the application for reimbursement on the first registry, but he was transferred to another, but he wants to get an automatic refund. Not all taxpayers realize that the difference between registers in the VAT recovery is not" - said O. Lishenko.